Which of the Following Is Not a Requirement That Must

question 120

Multiple Choice

Which of the following is not a requirement that must be met before a group files a consolidated return?

• A)None of the corporations can be ineligible under the Code to file on a consolidated basis with the others.
• B)All of the corporations must be members of an affiliated group.
• C)The group members must share the same inventory accounting method.
• D)The group members must share a common tax year end.

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Definitions:

Laboratory Conditions Doctrine

A legal principle in labor law requiring that union representation elections be conducted in an environment that is free from employer coercion and interference.

Representation Election

This is a procedure where employees vote on whether or not they wish for union representation, sometimes leading to the establishment of a new union presence.

Unionization

The process by which workers form or join a labor union to collectively negotiate with their employer for improved conditions, wages, and benefits.

Salting

A tactic used by unions where union workers get hired at non-union workplaces in order to organize and unionize the employees within.